As Christmas nears, George Osborne has wrapped up another present for his ??grey?? voters in the form of tax-free transfers of assets between spouses when one dies.

As Christmas nears, George Osborne has wrapped up another present for his ??grey?? voters in the form of tax-free transfers of assets between spouses when one dies.

Both Isas and annuities will now be passed tax-free to a surviving spouse, in a move welcomed by advisers and the financial industry.

The automatic inheritance within marriage is one of the reasons why one in three over-50s in the UK do not have a will in place, or over eight million people.

According to a survey by financial adviser directory unbiased.co.uk, Scots are more prepared on average than most in the UK, with 49% of adults having made a will, compared with only 40% in London.

But for Sheena Wain, who runs an optician??s in Helensburgh, the illness of her mum meant the family was well prepared when she passed away five years ago.

??My mum was terminally ill, we knew she was dying,?? Sheena says. ??There was a Will, and my dad was sole survivor so the house went automatically to him and I didn??t have to deal with that.??

The total estate was worth some £150,000 including the property, and it included some £50,000 of investments in shares, premium bonds, national savings certificates, and funds.

It fell to Sheena to make sure everything passed to her dad, the now 77-year-old George MacGregor, a retired tanker driver from Balloch. All went well until she tried to get her mum??s £3000 fund with giant insurer Aviva transferred.

??Aviva won't release the funds without a Deed of Confirmation,?? she says. ??They said they are within their legal rights to ask for it. In some of the correspondence they asked for probate, they didn??t seem to know it was different in Scotland. Confirmation is something the courts recommend you do not do without legal advice. The court fees alone are £200, my solicitor charges £175 an hour, and bear in mind he would now have to work out what was my mum??s exact value, down to what was in her purse when she died, five years ago.??

Confirmation is the Scottish equivalent of a Probate in England and Wales, giving the executor or administrator the authority to act on behalf of the deceased. The legal document may be required by banks, insurance companies, other financial institutions, and for the sale of property.

Sheena says: ??In England probate is asked for, but this is cheaper and often doesn't require a solicitor. I have looked into DIY Confirmation and although I'm a graduate myself I don't think I can figure it out without the help of a solicitor. I feel Scottish customers are being discriminated against and my family are in a catch 22 position as we can't get these funds transferred to my father. My mum left a will so we thought it would be straightforward. My dad is nearly 80 and this unfairness is a thorn in his side.??

Sheena has been in correspondence with Aviva since October 2009, though she admits to having ??given up for a while??. The fund is now worth over £5000.

Confirmation is not usually required at all for small estates, normally below £36,000, where simplified rules apply, and confirmation can be obtained under the Small Estates Act through the Sheriff Court.

Organisations generally have a right to ask for probate where there are sums in excess of £5,000. But most set their own limits for individual holdings. For example the Post Office will only ask for probate if the holding is above £10,000 and Santander will release up to £25,000.

Alan Niblett, solicitor at Philpott Pratt Niblett & Wight in Dumbarton, commented: ??Halifax and Lloyds Banking Group will transfer anything up to £25,000 if there is a spouse or a Will. They will ask for the signing of an indemnity which discharges them from any liability. Most institutions will take a commonsense view and look at the amount involved.??

He said a client had received a £43,000 pay-out from the Prudential on the basis of identification, while Nationwide would allow up to £20,000. But Aviva had insisted on the expensive Scottish procedure for what was a £3000 fund.

Niblett added: ??What really grates is that this is four years on from when the application was made.??

Following the Sunday Herald??s inquiry, a spokeswoman for Aviva responded late last week: ??Thank you for drawing our attention to Mrs Wain??s predicament and I??m sorry for the length of time it has taken to resolve this for her.

??As you appreciate, there are legitimate reasons for handling small estates in the way we do, to protect both our customers/claimants and Aviva. Having taken the opportunity to review the particular situation here, including the passage of time, we feel this warrants a relaxation of usual protocol. As such, we??ve been in touch with Mrs Wain to arrange payment and we will review our guidelines.??